CBDT extends due dates for filing of Income Tax
Returns and various reports of audit for Assessment
Year 2021-22
Posted On: 09 SEP 2021 7:24PM by PIB Delhi
On consideration of difficulties reported by the taxpayers and other stakeholders in filing of Income Tax
Returns and various reports of audit for the Assessment Year 2021-22 under the Income-tax Act, 1961(the
“Act”), Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for filing of
Income Tax Returns and various reports of audit for the Assessment Year 2021-22. The details are as under:
The due date of furnishing of Return of Income for the Assessment Year 2021-22, which was 31st July,
2021 under sub-section (1) of section 139 of the Act, as extended to 30th September, 2021 vide Circular
No.9/2021 dated 20.05.2021, is hereby further extended to 31st December, 2021;
1.
The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year
2020-21, which is 30th September, 2021, as extended to 31st October, 2021 vide Circular No.9/2021
dated 20.05.2021, is hereby further extended to 15th January, 2022;
2.
The due date of furnishing Report from an Accountant by persons entering into international transaction
or specified domestic transaction under section 92E of the Act for the Previous Year 2020-21, which is
31st October, 2021, as extended to 30th November, 2021 vide Circular No.9/2021 dated 20.05.2021, is
hereby further extended to 31st January, 2022;
3.
The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 31st
October, 2021 under sub-section (1) of section 139 of the Act, as extended to 30th November, 2021 vide
Circular No.9/2021 dated 20.05.2021, is hereby further extended to 15th February, 2022;
4.
The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 30th
November, 2021 under sub-section (1) of section 139 of the Act, as extended to 31st December, 2021
vide Circular No.9/2021 dated 20.05.2021, is hereby further extended to 28th February, 2022;
5.
The due date of furnishing of belated/revised Return of Income for the Assessment Year 2021-22,
which is 31st December, 2021 under sub-section (4)/sub-section (5) of section 139 of the Act, as
extended to 31st January, 2022, vide Circular No.9/2021 dated 20.05.2021, is hereby further extended to
31st March, 2022;
6.
It is also clarified that the extension of the dates as referred to in clauses (9), (12) and (13) of Circular
No.9/2021 dated 20.05.2021 and in clauses (1), (4) and (5) above shall not apply to Explanation 1 to section
234A of the Act, in cases where the amount of tax on the total income as reduced by the amount as specified
in clauses (i) to (vi) of sub-section (1) of that section exceeds rupees one lakh. Further, in case of an
individual resident in India referred to in sub-section (2) of section 207 of the Act, the tax paid by him under
section 140A of the Act within the due date (without extension under Circular No.9/2021 dated 20.05.2021
and as above) provided in that Act, shall be deemed to be the advance tax.
CBDT Circular No.17/2021 in F.No.225/49/2021/ITA-II dated 09.09.2021 issued. The said Circular is
available on www.incometaxindia.gov.in.
